2005 (9) TMI 217 - ITAT AHMEDABAD-B

Extract:
.......receipt and the same should be reduced from cost of plant and machinery in connection with foreign loan raised by the assessee. In the light of above findings, I fully agree with the order proposed by the learned Vice President (A.M.). 112. The matter should now be put before regular bench at Ahmedabad for disposal of appeal in accordance with law.